https://www.taxtmi.com/caselaws?id=150342 Where a sales tax statute separately requires filing of the return and deposit of admitted tax, failure to pay the admitted tax before or with the return does not, by itself, mean the return was not furnished in the prescribed manner. The return remains valid if it is filed within time and in the prescribed form and manner. Such non-deposit may trigger provisional assessment or prosecution for contravention, but it does not attract penalty for failure to furnish the return in the prescribed manner under section 15-A(1)(a). en-us Fri, 16 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 14:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150342 Where a sales tax statute separately requires filing of the return and deposit of admitted tax, failure to pay the admitted tax before or with the return does not, by itself, mean the return was not furnished in the prescribed manner. The return remains valid if it is filed within time and in the prescribed form and manner. Such non-deposit may trigger provisional assessment or prosecution for contravention, but it does not attract penalty for failure to furnish the return in the prescribed manner under section 15-A(1)(a). Case-Laws VAT and Sales Tax Fri, 16 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150342